US Code

Tag: Gift Tax

  • 26-U.S.C.-2523

    26-U.S.C.-2523 §2523 – Gift to Spouse Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter C > Section 2523 Details Reference: Section 2523 Legend: §2523 – Gift to Spouse USCode Year: 2013 Provision Content (a) Allowance of deduction Where a donor transfers during the calendar year by gift an interest in property to a donee who at the time of the…

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…

  • 26-U.S.C.-2521

    26-U.S.C.-2521 [§2521 – Repealed. Pub. L. 94-455, Title Xx, §2001(B)(3), Oct. 4, 1976, 90 Stat. 1849] Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter C > Section 2521 Details Reference: Section 2521 Legend: [§2521 – Repealed. Pub. L. 94-455, Title Xx, §2001(B)(3), Oct. 4, 1976, 90 Stat. 1849] USCode Year: 2013 Provision Content Section, act Aug. 16, 1954, ch. 736,…

  • 26-U.S.C.-2521

    26-U.S.C.-2521 [§2521 – Repealed. Pub. L. 94-455, Title Xx, §2001(B)(3), Oct. 4, 1976, 90 Stat. 1849] Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter C > Section 2521 Details Reference: Section 2521 Legend: [§2521 – Repealed. Pub. L. 94-455, Title Xx, §2001(B)(3), Oct. 4, 1976, 90 Stat. 1849] USCode Year: 2013 Provision Content Section, act Aug. 16, 1954, ch. 736,…

  • Subchapter C –

    Subchapter C – Deductions Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter C Details Reference: Subchapter C Legend: Deductions USCode Year: 2013 Provision Content Amendments 1976—Pub. L. 94–455, title XX, §2001(c)(2)(B)(ii), Oct. 4, 1976, 90 Stat. 1853, struck out item 2521 Specific exemption. U.S. Encyclopedia of Law Coverage Topic Map Title 26/Subtitle B/Chapter 12/Subchapter C/Section 2521 – [Repealed.…

  • Subchapter C –

    Subchapter C – Deductions Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter C Details Reference: Subchapter C Legend: Deductions USCode Year: 2013 Provision Content Amendments 1976—Pub. L. 94–455, title XX, §2001(c)(2)(B)(ii), Oct. 4, 1976, 90 Stat. 1853, struck out item 2521 Specific exemption. U.S. Encyclopedia of Law Coverage Topic Map Title 26/Subtitle B/Chapter 12/Subchapter C/Section 2521 – [Repealed.…

  • 26-U.S.C.-2513

    26-U.S.C.-2513 §2513 – Gift By Husband Or Wife to Third Party Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B > Section 2513 Details Reference: Section 2513 Legend: §2513 – Gift By Husband Or Wife to Third Party USCode Year: 2013 Provision Content (a) Considered as made one-half by each (1) In general A gift made by one spouse to…

  • 26-U.S.C.-2515

    26-U.S.C.-2515 §2515 – Treatment of Generation-Skipping Transfer Tax Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B > Section 2515 Details Reference: Section 2515 Legend: §2515 – Treatment of Generation-Skipping Transfer Tax USCode Year: 2013 Provision Content In the case of any taxable gift which is a direct skip (within the meaning of chapter 13), the amount of such gift…

  • 26-U.S.C.-2515

    26-U.S.C.-2515 §2515 – Treatment of Generation-Skipping Transfer Tax Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B > Section 2515 Details Reference: Section 2515 Legend: §2515 – Treatment of Generation-Skipping Transfer Tax USCode Year: 2013 Provision Content In the case of any taxable gift which is a direct skip (within the meaning of chapter 13), the amount of such gift…